SECTION 13. EFFECTIVE

DATE . . . . . . . . . . . . . . . . . . . . . . .200

cedures of a private foundation that has an agreement for administration of the scholarship program with the National Merit Scholarship Corp. or a similar organization administering a scholarship program shown to meet Service requirements, from $100 to $200; and (5) requests for confirmation letter rulings dealing with private benefit/inurement issues on the tax-exempt status of the organization arising from proposed taxexempt bond financing, from $600 to $700. Reductions have been made in the following categories: (1) change in plan year, from $150 to $100; (2) sponsoring organization’s minor modification of M & P mass submitter’s plan document, per adoption agreement, from $400 to $200; and (3) nonmass submission (new or amended) by M & P sponsoring organization, per adoption agreement, from $3,000 to $2,000.

.02 New Category. A new category has been added to the user fee schedule as a result of the Small Business Job Protection Act of 1996 (P. L. 104–188, enacted August 20, 1996): requests for waiver of the excise tax, under § 4971(f) of the Internal Revenue Code, on failure to pay a liquidity shortfall. For requests for a waiver of $1,000,000 or more the fee is $3,750; for requests for a waiver of less than $1,000,000 the fee is $1,625.